CBP Ruling N303757 — The tariff classification of a pair of earrings from China.

Tariff classification

Headings: 7116

Product description

Descriptive and illustrative literature were received. MBI Inc., style number, “HE44821 Drop of Mocha,” is a pair of pear shaped earrings whereby each earring consists of a brass casting plated in 18K gold; 1-8x6mm Cultured Freshwater Pearl; 1-4mm Cubic Zirconia (CZ) stud; and 4-1mm Diamonds. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 71, heading 7116, state “this heading covers all articles (other than those excluded by Notes 2 (B) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partly of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents).” In the opinion of this office the “HE44821 Drop of Mocha,” consisting of CZ, Cultured Freshwater Pearls, and Diamonds falls within the construct of EN 7116, HTSUS.

CBP rationale

The applicable subheading for the “HE44821 Drop of Mocha,” will be 7116.20.0500, HTSUS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece.

Full text

N303757 April 10, 2019 CLA-2-71:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 7116.20.0500 George O. Fugger MBI Inc. 47 Richards Avenue Norwalk, CT 06857 RE: The tariff classification of a pair of earrings from China. Dear Mr. Fugger: In your letter dated April 2, 2019, you requested a tariff classification ruling. Descriptive and illustrative literature were received. MBI Inc., style number, “HE44821 Drop of Mocha,” is a pair of pear shaped earrings whereby each earring consists of a brass casting plated in 18K gold; 1-8x6mm Cultured Freshwater Pearl; 1-4mm Cubic Zirconia (CZ) stud; and 4-1mm Diamonds. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. The ENs to Chapter 71, heading 7116, state “this heading covers all articles (other than those excluded by Notes 2 (B) and 3 to this Chapter), wholly of natural or cultured pearls, precious or semi-precious stones, or consisting partly of natural or cultured pearls or precious or semi-precious stones, but not containing precious metals or metals clad with precious metal (except as minor constituents).” In the opinion of this office the “HE44821 Drop of Mocha,” consisting of CZ, Cultured Freshwater Pearls, and Diamonds falls within the construct of EN 7116, HTSUS. The applicable subheading for the “HE44821 Drop of Mocha,” will be 7116.20.0500, HTSUS, which provides for “Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed): Of precious or semiprecious stones (natural, synthetic or reconstructed): Articles of jewelry: Valued not over $40 per piece.” The rate of duty will be 3.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Dharmendra Lilia at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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